2018-10-012024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/684435摘要：因應全球破壞性創新之趨勢，政府資訊基礎設施與作業方式已丕變，特別是巨量資料的應用，審計部之審核作業必須因勢預作準備與調適，以展現政府審計持續攸關性。審計部長期以來已運用ACL、EXCEL、SPSS、SAS等資料分析軟體查核被審核機關的財務與業務資料，近年為因應巨量資料時代的來臨，陸續推廣運用Power BI、Weka、R語言、Python等軟體，惟第一線審計人員在巨量資料之實務操作方面，仍共同面臨一些瓶頸，包括如何有效辨識與蒐集資料、建立查核角度之資料關聯性、建立資料分析模型、解釋與分析結果，據以形成整體的專業判斷及作成結論。因此，本計畫之目的在於，建構及強化審計人員具備運用資料探勘於巨量資料查核案件之分析能力與敏銳度，以提升查核規劃、執行及報導等階段之效率與效果，進而提升審計機關整體審計品質與影響力，轉型為數位化的典範機構。本研究重點包括下列四項: 一、 蒐集國外審計機關運用巨量資料之發展新況及其相關指引或方針，以及四大會計師事務所之標竿案例 二、 辨識審計機關資料探勘技能之需求 三、 研提強化審計機關運用資料探勘技能之整體方向與建設性意見 四、 就審計部擇定之兩個查核議題，進行試辦及驗證工具之有用性，並撰擬教案進行實戰培訓 <br> Abstract: Reacting to the global trend of disruptive innovation, the information infrastructure of the government and the way it works has changed, especially the application of big data. National Audit Office (NAO) should be well-prepared to maintain the relevance of government audit. NAO has applied ACL, EXCEL, SPSS, SAS, and other analysis software to audit the financial and operational data of the audited institution for a long time. To respond to the advent of the generation of big data recently, NAO has utilized new tools such as Power BI, Weka, R, Python. But in terms of the practical manipulation with big data, the auditors are confronted with some bottlenecks, including how to identify and collect data, build the associations between data for the audit, construct data analysis model, explain and analyze the results, form a professional judgement and come to the conclusion. Therefore, the project is aimed at cultivating and enhancing auditor’s ability of analysis and the sensitivity of applying data mining to audit engagement with big data in order to improve the efficiency and effectiveness of audit plan, execution and report. Consequently, NAO could enhance the audit quality and the influence of audit, and transform to a digitalized paradigmatic institution. The focal point of the research is summarized below: 1. Collect the recent development and the guideline on data mining application of foreign government audit agencies, and the remarkable case of using big data from Big Four accounting firms 2. Identify NAO’s demand of data mining technique and the deficiency to be improved 3. Propose complete and constructive suggestions of improving the technique of data mining in NAO 4. Perform two audit cases selected by NAO and check the appropriateness of applying the proposed methodology and tools. Lastly, prepare teaching cases and conduct two training sessions資料探勘審計data miningaudit